The income which is added back in accordance with Subparagraph 10 of Paragraph 1 and with the incurrence of a loss may apply mutatis mutandis to Paragraph 2 if prescribed by the Ministry of Finance.
The income which is added back in accordance with Subparagraph 10 of Paragraph 1 and with the incurrence of a loss may apply mutatis mutandis to Paragraph 2 if prescribed by the Ministry of Finance.
依第一项第十款规定加计之减免所得额及不计入所得之所得额，其发生之损失，经财政部公告者，准用前项规定。